A Lowell father and daughter have been charged with federal tax crimes after allegedly paying workers under the table and failing to turn over millions in payroll taxes, according to federal prosecutors. 

Lim Ou, 69, and Nalen Ou, 39, were charged in a criminal complaint with conspiracy and failure to collect and pay over taxes, U.S. Attorney Leah B. Foley’s office announced Friday.

Federal authorities allege the pair ran temporary employment agencies dating back to 2013 that supplied workers to businesses in manufacturing, packaging, laundry services, and other industries. Most recently, the companies operated under the names KHL Inc. and Top Labors Inc.

Staffing companies are generally required to withhold taxes from employees’ paychecks and send those payments to the federal government, Foley’s office said. 

Prosecutors say that between 2019 and 2025, the Ous allegedly used a Worcester-based check-cashing business to cash more than $57 million in payments received from client companies. Of that amount, more than $48 million was allegedly used to pay workers in cash without reporting the wages to the IRS or paying required employment taxes, according to officials.

The father-daughter duo is also accused of failing to pay more than $12 million in federal employment taxes owed through their staffing businesses, according to Foley.

Both were arrested on Thursday and are expected to appear in federal court in Boston in the coming days.

If convicted, the conspiracy and tax charges each carry a maximum sentence of five years in prison, up to three years of supervised release, fines of up to $250,000 or twice the gross gain or loss resulting from the offense, and restitution, prosecutors said.

The case comes weeks after the Justice Department announced the creation of the National Fraud Enforcement Division, which officials said would target fraud schemes affecting Americans and federal programs.